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CPA staff accountants building a review-ready ASC 845 nonmonetary transaction file from transaction scope and commercial substance through fair value, carrying-value exceptions, boot, partial gains, transfers, and disclosure
11 Sep

Nonmonetary Transaction Accounting Training: Build ASC 845 Judgment for Exchanges and Transfers

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 11, 2026  |  44-minute read TL;DR — The Short Answer ASC 845 training should teach accountants to prove why an exchange is at fair value or carrying amount—not memorize that “like-kind assets use book value.” Under

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CPA staff accountants building a review-ready ASC 850 related-party accounting file from ownership and relationship mapping through transactions, common control, reconciliations, related-party leases, and disclosures
03 Sep

Related-Party Accounting Training for Staff Accountants: Identify, Document, Reconcile, and Disclose Related Transactions

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 3, 2026  |  34-minute read TL;DR — The Short Answer Related-party accounting training should teach staff to build a complete relationship-to-transaction-to-disclosure evidence chain—not wait until year-end to ask whether any vendors happen to be owned by

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CPA staff accountants building a review-ready ASC 805 business combination accounting file from acquisition scope and consideration through fair-value assets and liabilities, deferred taxes, NCI, goodwill, and the acquisition-date opening balance sheet
31 Aug

Business Combination Accounting Training for Staff Accountants: Build ASC 805 Competence From Acquisition Date to Opening Balance Sheet

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 31, 2026  |  35-minute read TL;DR — The Short Answer Business combination accounting training should teach staff to reconstruct the acquired business at the acquisition date—not simply book “purchase price minus net assets = goodwill.” A

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